Mortimer Z. Landsberg, Proprietor - Page 1

                                 T.C. Memo. 2001-105                                  

                               UNITED STATES TAX COURT                                

                  MORTIMER Z. LANDSBERG, PROPRIETOR, Petitioner v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 10468-99.                      Filed May 2, 2001.           

               Mortimer Z. Landsberg, pro se.                                         
               Wendy K. Abkin, for respondent.                                        

                                 MEMORANDUM OPINION                                   

               CARLUZZO, Special Trial Judge:  Respondent determined a                
          deficiency of $2,719 in petitioner’s 1995 Federal income tax.               
               The issue for decision is whether petitioner’s 1995 net                
          earnings from self-employment and self-employment tax are                   
          computed with reference to California’s community property laws.            

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